Thank you Biff.
The formula is working, however, the formula ONLY list "D" from cell C3 to
C14.

Do you think the existing formula can be adjusted or revised to the result I
want, that is D, E, G, and L actomactic appear in cell C3, C4, C5 and C6
accordingly and C7 to C14 are the cells not display any thing.

Many thanks for your effort and time again!

Wilchong


T. Valko wrote:
Here it is with the references:

=IF(ROWS(C$3:C3)<=SUM(--(COUNTIF(B$3:B$13,A$3:A$14)=0)),INDEX(A$3:A$14,SMA LL(IF(COUNTIF(B$3:B$13,A$3:A$14)=0,ROW(A$3:A$14)-MIN(ROW(A$3:A$14))+1),ROWS(C$3:C3))),"")

Be sure to enter it as an array or it won't work properly:

** array formulas need to be entered using the key combination of
CTRL,SHIFT,ENTER (not just ENTER)

Hello Biff,
Many thanks for your help! First of all, I tried the formula but failed
[quoted text clipped - 31 lines]
Many thanks,
Wilchong

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